Navigating Estate Tax Returns for Nonresident Aliens: A Guide to Compliance

When a nonresident alien passes away owning U.S. real estate, their estate may be subject to U.S. estate tax. If the total value of the decedent’s U.S.-based assets exceeds the exemption amount, an estate tax return (Form 706-NA) must be filed. At that point, a federal estate tax lien automatically attaches to the property — […]

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